ICAI Exam 2025 Eligibility Criteria – Age, Qualification, Attempts & Reservation

Before applying for ICAI Exam 2025-26, it’s important to check the age criteria set by The Institute of Chartered Accountants of India. The ICAI does not impose a strict upper age limit for any level of the Chartered Accountancy examination, including Foundation, Intermediate, and Final. This means candidates of any age can pursue the CA qualification, provided they meet the other academic eligibility requirements. There is no specific minimum age to register for the CA Foundation exam other than having passed or appearing for the 10+2 examination, though provisional registration is possible after Class 10. Once candidates meet the educational qualifications for Intermediate or Final levels, there are no further age restrictions. Since there is no upper age limit, the concept of age relaxation for various categories like SC/ST, OBC-NCL, or PwD is not applicable in the ICAI examination framework. Knowing the age rules in advance ensures you apply within the permitted criteria and make full use of any relaxation benefits.

ICAI Exam 2025-26 may offer general benefits to all candidates but does not typically provide relaxations based on specific reserved categories as per The Institute of Chartered Accountants of India guidelines for examination marks or fees. The Institute primarily operates on the principle of meritocracy, meaning qualifying criteria are generally uniform across all candidates. While candidates may be required to submit valid category certificates, for instance, an SC/ST/OBC certificate or a differently-abled eligibility certificate during the registration process for administrative purposes, these documents do not translate into reduced qualifying marks, extended age limits beyond the already unlimited upper age, or fee concessions for the examination itself. Any exemption in individual subjects is performance-based, where a candidate scoring 60 percent or more in a paper may be exempted from reappearing in that specific paper for a limited number of subsequent attempts. To avail any such benefit, candidates must upload valid and up-to-date documentation during registration, and verification will follow the official protocol set by the authority. By understanding and following the process, eligible candidates can make full use of the category-based benefits available for ICAI Exam.

ICAI Exam 2025-26 is open to Indian citizens and valid OCI/PIO card holders as per The Institute of Chartered Accountants of India rules. As the ICAI conducts a national-level examination for Chartered Accountancy, there are no specific domicile requirements for state-level eligibility. For NRI and foreign applicants, the ICAI provides avenues to pursue the CA course. Foreign nationals are generally eligible to undertake the CA qualification, provided they fulfill the academic requirements similar to Indian candidates. The ICAI also maintains overseas examination centers in select locations such as Abu Dhabi, Dubai, Kathmandu, and Muscat, allowing candidates residing in these regions to appear for the exams. Foreign applicants are advised to verify their eligibility directly through the ICAI's e-services portal and may need to ensure compliance with specific visa and residency regulations in India if they plan to undertake practical training or attend classes in the country. By understanding these rules early, candidates can ensure they meet the required nationality or domicile conditions before applying.

Before preparing for ICAI Exam 2025-26, it’s essential to know if there’s a cap on the number of attempts. The Institute of Chartered Accountants of India has distinct rules regarding the number of attempts for each level of the CA examination. For the CA Foundation examination, candidates are allowed a maximum of 12 attempts, linked to a registration validity period of four years from the date of enrollment. If a candidate is unable to clear the Foundation exam within these 12 attempts or four years, they will not be permitted to take the exam again under that registration. However, for the CA Intermediate and CA Final examinations, the ICAI does not impose a strict limit on the number of attempts. Candidates can re-appear for these exams as many times as needed, provided their registration for the respective course level remains valid. The registration for the Intermediate course is typically valid for five years. With effect from 2025, all three levels of the CA exam – Foundation, Intermediate, and Final – will be conducted three times a year, in January, May, and September, offering more frequent opportunities for candidates. Being aware of attempt limits helps you plan your preparation strategy effectively and avoid exhausting your chances prematurely.

Foundation registration valid for 4 years, Intermediate registration valid for 5 years; both can be revalidated for additional blocks.